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Transfer of the Closely Held Family Business
Family Business Issues
able acquired acquisition adjusted advantage adviser allocated allows amount annuity apply appreciation assets attributes basis business owners buy-sell agreement buyer capital gain cash Chapter client closely consider continue contribution Corp corporation corporation's death decisions deduction distribution effective election estate planning estate tax Example fair market value family business family members Form founder gain gain or loss gift gift tax held important income increase individual installment interest involved issues less liabilities limited liquidation loss majority method minority normally operating ordinary income ownership parent parties partner partnership partnership interest payments percent planning potential problems purchase qualified received recognize redemption reduce remaining require result retirement rules securities seller selling Service share shareholders sold spouse structured succession tax-free taxable tion transaction transfer treated trust typically valuation voting